Authors
Rob Dixon, John Ritchie, Juliana Siwale
Publication date
2006/5/1
Journal
Accounting, Auditing & Accountability Journal
Volume
19
Issue
3
Pages
405-427
Publisher
Emerald Group Publishing Limited
Description
Purpose
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The purpose of this research is to use an accountability framework to explain the emerging tensions in accountability and how an intended bottom‐up approach became progressively supplanted. This paper is set within an emerging Zambian microfinance organisation moving into crisis.
Design/methodology/approach
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A series of semi‐structured interviews were conducted with key local microfinance specialists, managers and accountants, clients and past and current loan officers. Live observation of the client‐loan officer interface and internal meetings provided triangulation on accountability relationships in the midst of crisis. Data were analysed using NVIVO, a qualitative computer software package.
Findings
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The findings show that tensions between vertical and horizontal accountability in practice can be directly translated into heightened pressure and stresses on both the non‐governmental …
Total citations
Scholar articles
R Dixon, J Ritchie, J Siwale - Accounting, Auditing & Accountability Journal, 2006